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Exit summary declarations (EXS)

General Details

Denomination

Exit summary declarations (EXS)

Procedure type

Taxation

Subject

Customs

Purpose

The Exit Summary Declaration (EXS) is one of the types of declaration that covers the exit of goods from the Community customs territory.

Responsible body

State Revenue Office

General information about the procedure

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematic

Documentation

The EXS declaration must be submitted to the customs office of departure to support the departure of goods in the cases required by regulations.

Phases of the procedure/service

Start. Presentation of exit summary declarations or consultation on declarations previously presented via xml message.

Termination. Acceptance of the declaration.

Forms

Electronic processing

Resolution deadline

According to applicable regulations

Resolution body

State Revenue Office

Resources

Replacement. One month, voluntarily, to the office issuing the administrative ruling to be appealed, indicating that no economic-administrative claim has been lodged against it. Appealing a Tax Agency decision. One month from the day following the notification of the disputed claim or that on which the procedure or the previous appeal is deemed rejected. It will be addressed to the administrative body that issued the challengeable act.

Information related to electronic processing

Identification system

Electronic certificate, PIN code

Level of interactivity

Level 4: Electronic processing

Regulations

Basic Regulations

Processing regulations

Artículo 6 de la Orden EHA/1217/2011, de 9 de mayo,

por la que se regula el procedimiento de entrada y presentación de mercancías introducidas en el territorio aduanero comunitario y la declaración sumaria de depósito temporal, así como la declaración sumaria de salida y la notificación de reexportación en el marco de los procedimientos de salida de las mercancías de dicho territorio (BOE 16-mayo-2011)

Normativa que aprueba la inclusión del procedimiento o servicio en el registro

Resolución de 28 de diciembre de 2009, de la Presidencia de la Agencia Estatal de Administración Tributaria,

por la que se crea la sede electrónica y se regulan los registros electrónicos de la Agencia Estatal de Administración Tributaria (BOE 29-diciembre-2009)